Belgium Gazettes Law Amending Various Tax Measures

The Belgian Official Gazette June 1 published Law No. 2026003986, amending various tax measures. The law includes measures: 1) increasing, to 10 euros (US$11) from 5 euros (US$6), the air passenger departure tax effective, Jan. 1, 2027, with further increases to 10.5 euros (US$12) and 11 euros (US$13) effective Jan. 1, 2028, and Jan. 1, 2029, respectively; 2) increasing, to 9.6 percent from 9.25 percent, the annual insurance tax rate; 3) increasing, to 0.3 percent from 0.15 percent, the securities account tax rate; 4) limiting the flat-rate deduction for copyright income to taxpayers holding a valid arts worker certificate, from ...